Shri Nasir Jafarhasan Jafri, Ahmedabad V. The Income Tax Officer, Ward-10(3), Ahmedabad

ITA 1678/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8524 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Section: 143(3); 144; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B (SMC) BENCH BEFORE: SHR I MAHAVIR PRASAD , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI NASIR JAFARHASAN JAFRI, 10/A, KAGDIWAD, OPP:NHL MEDICAL COLLEGE KOCHRAB, ELLISBRIDGE, AHMEDABAD PAN: AHXPJ1220B (APPELLANT) VS THE ITO, WARD - 10(3), AHMEDABAD (RESPONDENT) REVENUE BY : S H RI G.C. DAXINI , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 18 - 09 - 2 017 DATE OF PRONOUNCEMENT : 19 - 09 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS ASSE SSEE S APPEAL FOR A. Y. 2011 - 12 , AR I SES FROM ORDER OF THE CIT(A) - 5, AHMEDABAD DATED 09 - 03 - 2015 , IN PROCEEDINGS UNDER SECTION 144 R.W.S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . I T A NO . 1678 / A HD/20 15 A SS ESSMENT YEAR 2011 - 12 I.T.A NO. 1678 /AHD/20 15 A.Y. 2011 - 12 PAGE NO NASIR JAFARHASAN JAFRI VS. ITO 2 2. AT THE TIME OF HEARING, NONE APPEARED ON BEH ALF OF THE APPEL LANT - ASSESSEE. LAST NOTICE OF HEARIN G WAS SE NT TO THE ASSESSEE ON 18/09 /2017 . DESPITE THIS, THE ASSESSEE REMAINED UNREPRESEN TED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE AS SESSEE OR PETITION SEEKING TIME, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY THE ONLY ALTERNATIVE LEFT IS TO DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBU NALS IN COMMISSIONER OF INCOME TAX VS. MULTI PLAN INDIA (P) LTD.; 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT: 223 ITR480 (M.P.). 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASO NABLE CAUSE FOR NON - REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. 4. IN THE RESULT, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 09 - 20 1 7 SD/ - SD/ - ( MAHAVIR PRASAD ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /09 /2017 I.T.A NO. 1678 /AHD/20 15 A.Y. 2011 - 12 PAGE NO NASIR JAFARHASAN JAFRI VS. ITO 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,